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of <h1>Excise Duty Rates Set for Video and Audio Tapes: Unrecorded Audio Tapes at Rs. 2.10/Sq. Meter, Others Vary</h1> The notification, dated March 20, 1990, outlines the effective rates of basic excise duty on video and audio tapes or cassettes, whether recorded or unrecorded, under the Central Excise Tariff. It specifies the rates for various categories, such as unrecorded audio tapes at Rs. 2.10 per square meter, unrecorded audio cassettes at Re. 1 per cassette plus Rs. 2.10 per square meter, and recorded video cassettes at Rs. 10.50 per square meter. The notification provides exemptions and specific duty rates for different sub-headings under the Central Excise Tariff Act, 1985.
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